advance authorisation, Customs - Exim - SEZ

[arun aggarwal]

Sir

I have two units in different states with the same name and the consitution with the same IEC code.

Can I make imports under advance authorisation in one unit and export from the other unit after charging GST on the transfer ?

Arun

Posts / Replies

[Kishan Barai]

In case where input tax credit facility on input has been availed for the exported goods, even after completion of export obligation, the goods imported against such Advance Authorisation shall be utilized only in the manufacture of dutiable goods whether within the same factory or outside (by a supporting manufacturer). For this, the Authorisation holder shall produce a certificate from either the jurisdictional Customs Authority or Chartered Accountant, at the option of the exporter, at the time of filing application for Export Obligation Discharge Certificate to Regional Authority concerned.

[arun aggarwal]

tnx sir